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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 10 paragraph 6
Alternative finance relief denied where control of the financial institution is acquired
Schedule 10, paragraph 6 removes the land transaction tax relief for alternative finance arrangements (such as Sharia-compliant property finance) where those arrangements, or any connected arrangements, include provisions for someone to acquire control of the financial institution involved.
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